Classification of Digital Technologies in the Sphere of Public Procurement and corporate Readiness for Their Implementation

The digitalization of public procurement is a popular topic of discussion in both the scientific and business world. Currently, government procurement of goods and services in Russia does not use the full potential of digital technologies and is at the stage of electronization and automation. Technologies such as big data analytics, the Internet of Things, cloud computing, and additive manufacturing are not yet widely used. This article examines this problem from two sides. First, the existing and promising digital technologies of public procurement are studied, their classification is given by complexity, level of application and functions. The directions for the development of digital technologies are discussed using examples in Russian and foreign practice. Secondly, attention is also paid to the problem of organizations' readiness for digital transformation in technological and organizational aspects, taking into account the influence of environmental factors.

Development of an Approach to the Formation of a Portfolio of Innovative Projects of an Industrial Enterprise

The article is devoted to the issues of increasing the efficiency of innovative activity of an industrial enterprise, which ensures the implementation of the formed portfolio of innovative projects. Innovative development of economic entities is possible if new requirements to the content, organization, forms and methods of management activity are met [1], which means that tools for monitoring the innovative development of an industrial enterprise, methods for assessing innovative opportunities and the effectiveness of managerial decision-making in innovation are needed [3]. To solve this problem, it is proposed to use the algorithm presented in the article for the formation of a portfolio of innovative projects of an industrial enterprise, including the developed methodology for their selection according to efficiency and feasibility indicators, the use of which in management practice makes it possible to make a reasonable assessment of the possibility of successful implementation of these projects and ensure an increase in the probability of achieving a positive result. The selection of innovative projects according to efficiency and feasibility indicators for PJSC "CADVI" was carried out and a portfolio of innovative projects for this enterprise was formed.

Digitalization of the Economy and Efficiency of Tax Control

The annually developed in the Russian Federation main directions of the budget policy of the state, on the one hand, are aimed at maintaining the necessary level of tax burden on various categories of taxpayers, taking into account industry specifics. On the other hand, the ongoing control over the observance of the minimum values of the fiscal burden. These circumstances provide the necessary monetary resources to the revenue part of budgets of all levels. In addition, the implementation of functions by public institutions at the appropriate level is taken into account. These measures are aimed at ensuring a steady increase in the welfare of citizens. They stimulate the competitiveness of the domestic economy in the medium term. At the same time, the number of field tax audits as of July 01, 2021 decreased by 31% as compared to the same period as of July 01, 2017. The total number of additional accruals revealed by field tax inspections increased 2.5 times, reaching an average of 40.2 million rubles per inspection unit. At the same time, control and enforcement of tax compliance measures are increasing. The introduction of elements of digitalization is now an effective mechanism in the collection of information about the levels of consumption of individuals or households. It also takes into account the amount of capital and the amount of assets, grouped according to individual categories of households. Digitalization allows the transfer of information received from third parties, including the amount of income received, as well as the amount of consumption for the tax period. According to the results of the study, the dependence of digital technologies used by the fiscal authorities, the number of field tax audits and additional tax assessments were identified. In addition, possible areas of improvement of tax control methods in today's digital relationships were identified.

Analysis of the Economic Security of the Power Grid Complex in Russia Based on an Assessment of the Likelihood of Bankruptcy of Enterprises

Natural monopolies are one of the most profitable sectors of the economy. However, due to the lack of competition, the government has to regulate prices through rigid tariffs, thereby limiting the amount of revenue. This trend plays a huge role for the end consumer, as prices are fixed by the public sector. This negatively affects the economic security of the monopolist enterprise. Improper management of an enterprise in conditions of government regulation, limited investment resources, high consumer requirements for the quality of electricity can lead to the bankruptcy of the power grid company.To identify the risk of bankruptcy in the article, calculations were performed using multiple discriminant analysis models (MDA models: Altman's two-factor model and Fedotova's two-factor model) and logistic models (Logit models: Gruzchinsky's model (2003) and Lin-Piesse's model (2004)) of the annual financial reports of enterprises of the electric grid complex of Russia (subsidiaries of PJSC Rosseti, such as: OJSC IDGC of Urals, PJSC IDGC of Center and Volga Region, PJSC Rosseti Volga, PJSC Rosseti Kuban, PJSC TRK) for the last five years (2016-2020, this period characterizes the financial situation of enterprises before and during the Covid-19 pandemic).

Venture Financing As a Form of Interaction Between Small and Large Businesses

The market economy is currently characterized by a high mutual influence of the activities of various business entities on each other. Cooperation between small and large businesses will allow both parties to achieve maximum efficiency. The article is devoted to the consideration of venture financing as a factor in ensuring the growth of the small and medium-sized business sector, particularly in the sector of innovation.

Development Trends of Joint Stock Companies

Joint-stock company is the pinnacle of development of organizational forms of functioning of private capital. Having emerged at a certain stage in the development of the market, a joint-stock company has become the leading form of concentration of private capital and the main source of their further growth including the form of citizens' money savings. The expansion of the size and circle of private capital owners, in turn, required further development of the specific composition of joint-stock companies, on the one hand, towards increasing their publicity and increasing the number of shareholders, and, on the other hand, in order to ensure the processes of the fastest, cheapest, complete and the relatively “safe” inclusion of small private savings in total equity. This revealed the specific process of the division of labor in the field of investment. Investment funds that specialized in "collecting" private savings for their investment in stakes in different companies have emerged, and professional financial intermediaries have developed in order to provide all the necessary services to ensure the process of mass investment in shares. Taken together, all these processes reflect the growth of the social character of modern private capital uniting in joint-stock companies and similar organizations. However, this process of growth of "socialization" of private capital has its own internal limit, which is that any form of pooling of private capital should not cease to be a source of growth of private capital and personal wealth of members of modern society.

Agroecological Accounting Issues in the Aspect of the Interaction of Agriculture with the Environment

The subject of this study is agroecological activity that combines the goals of agricultural production with maximum consideration of the tasks of environmental protection and rational use of natural resources, as well as the corresponding indicators that allow tracking the process and the main results of the considered integrated activity. A comprehensive comparative analysis of the conceptual apparatus and main definitions defining the sphere of interests of agroecology, agroecological accounting and statistics, used by various scientific institutions and individual scientists in specialized international organizations, primarily FAO, OECD, European Association for Agroecology, Eurostat and some other similar structures, in the CIS countries, Spain, Brazil and a number of other states, as well as in the French Ministry of Agriculture and the US Department of Agriculture. The objects of the analysis were mainly the approaches of various international organizations to defining the scope and structure of agroecological measures and individual actions, including the proposed accounting and statistical indicators. Particular attention is paid to the problem of organic agricultural production, i.e. the release of organic agricultural products and its place in the composition of agroecological statistics.

The Initial Analysis of the Share Suitability for the Inclusion into an Active Trading Strategy

The article lists the problems inherent to the Russian stock market at the present stage, special attention is paid to the liquidity issues. The authors evaluate the shares of all issuers listed on the Moscow Stock Exchange for the possibility of their inclusion in an active strategy based on average trading volumes. The article calculates the effectiveness of using the methods of average values in assessing the compliance of the selected instruments with the minimum required liquidity values. In the course of the work, the industry features of the Russian market are taken into account. The classifier of the Moscow Exchange is used to distribute issuers by industry. In parallel, the liquidity imbalance between the branches of the Russian stock market is being investigated. The conclusion is given about the real number of stock market instruments suitable for use in active trading strategies. The result of the study is a formed set of shares distributed by industry.

Forecasting the Financial Results of an Agricultural Organization, Taking into Account State Financial Support

Currently, the relevance of the effective use of state support for agricultural enterprises is considered both from the position of increasing the volume of agricultural production, and the impact of this support on the financial results of the company. The paper analyzes the production indicators of an agricultural organization, the dynamics of financial support for agricultural production, suggests approaches to forecasting financial indicators and developing a financial strategy for the enterprise.

Construction of a Multiplicative Model for Calculating the Volume of Production of Finished Products of a Mining Enterprise

The article is devoted to the issues of planning and budgeting of mining enterprises. External conditions (mining and geological, mining engineering, weather) have a significant impact on the volume of production of finished products and the amount of conditionally variable expenses of a mining enterprise. A different combination of these conditions during a calendar year leads to a change in the volume of production of finished products per unit of time, which creates uncertainty and complicates the planning and budgeting process. The paper proposes a method for calculating the planned volume of production of finished products, taking into account various external conditions, the limitations (limits) that should be taken into account when calculating the volume of production are disclosed. The methodology is developed taking into account the peculiarities of the technological process of production of finished products (fractional crushed stone) of a mining enterprise. Methodological tools of the research: analysis of statistical data on the industry and individual mining enterprises, analysis of the practical activities of mining enterprises. The factors that have a significant impact on the volume of production of finished products in the mining industry are considered. A three-factor multiplicative model is constructed that allows taking into account the influence of mining, geological, mining and weather conditions on the volume of production of finished products of a mining enterprise.